§ Activity can cost you.
Costs of activities, along with recreation, diversion, and public situations and people related costs are unallowable, except where specific can cost you which may if not be considered recreation enjoys an effective programmatic goal and so are licensed in both the newest acknowledged budget for the Government honor otherwise that have past created approval of Government awarding service.
§ Gizmos and other capital expenses.
( an effective ) Get a hold of § 200.step one toward meanings from investment expenditures, products, special-purpose products, general-purpose products, acquisition cost, and you may capital possessions.
( 1 ) Financing expenditures to possess general purpose equipment, houses, and property is unallowable since the head charges, except to the prior written recognition of your own Federal awarding department otherwise solution-courtesy entity.
( dos ) Resource expenses getting special-purpose devices was allowable just like the lead can cost you, provided issues which have a device cost of $5,000 or more feel the early in the day created acceptance of your own Government awarding company or citation-compliment of organization.
( step three ) Resource expenditures for advancements in order to belongings, buildings, otherwise gizmos and therefore materially increase their really worth otherwise useful lifestyle are unallowable once the an immediate costs except to the early in the day written acceptance of Federal awarding agency, otherwise citation-as a result of organization. Discover along with § .
( 4 ) When recognized because a primary charges pursuant to sentences (b)(1) using (3) from the part, money costs might possibly be billed at that time the spot where the cost is obtain, otherwise since the if not computed compatible and you will negotiated for the Federal awarding company. Continue reading “See § , to own regulations on allowability out-of decline towards the property, capital developments, and you will equipment”